Belgium has published the Law of 11 February 2019 in the Official Gazette. The law provides for the partial transposition of Council Directive 2017/2455 to simplify VAT requirements, which includes allowing small undertakings the option to apply the VAT rules used in their home country provided that annual sales do not exceed EUR 10,000 in the preceding year and the recipient is not a VAT taxable person (B2C). This applies mainly in relation to electronic service supplies. The law also provi…